25 LC 61 0042
House Bill 21
By: Representatives Scott of the 76
th
, Davis of the 87
th
, and Schofield of the 63
rd
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
1
relating to imposition, rate, computation, exemption, and credits from income taxes, so as to2
provide for a tax credit for the construction, renovation, purchase, or lease of a property for3
taxpayers who place in service an eligible retailer that sells or offers for sale healthy foods4
in a less developed area; to provide for definitions; to provide for terms and conditions; to5
provide for rules and regulations; to provide a short title; to provide for related matters; to6
repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
This Act shall be known and may be cited as the "Healthy Food Access Tax Credit Act."10
SECTION 2.11
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to12
imposition, rate, computation, exemption, and credits from income taxes, is amended by13
revising Code Section 48-7-40.33, which is reserved, as follows:14
"48-7-40.33.15
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(a) As used in this Code section, the term:16
(1) 'Convenience store' means a business that is engaged primarily in the retail sale or17
offering for sale of convenience goods, or convenience goods and gasoline, and has less18
than 10,000 square feet of retail floor space.19
(2) 'Corner store' means a retail establishment that sells or offers for sale food and other20
nonalcoholic items and has less than 5,000 square feet of selling area.21
(3) 'Eligible retailer' means a convenience store, corner store, farmers' market, grocery22
store, or small food retailer that sells or offers for sale healthy foods.23
(4) 'Farmers' market' has the same meaning as in Code Section 2-10-52.24
(5) 'Grocery store' means a retail establishment:25
(A) Whose primary business is selling or offering for sale grocery products;26
(B) That has at least 5,000 square feet of selling area that is used for a general line of27
food and nonfood grocery products; and28
(C) That meets the eligibility requirements for the federal Supplemental Nutrition29
Assistance Program.30
(6) 'Healthy foods' means fresh fruits and vegetables.31
(7) 'Less developed area' means any area designated as such by the commissioner of32
community affairs pursuant to Code Section 48-7-40.1.33
(8) 'Small food retailer' means a small business that sells or offers for sale unprepared34
food products and is not a grocery store.35
(b) For taxable years beginning on and after January 1, 2026, a tax credit is allowed36
against the tax imposed under this article to a taxpayer in the amount of 15 percent of the37
expenses incurred for the construction, renovation, purchase, or lease of a property for the38
purposes of placing in service an eligible retailer in a less developed area; provided,39
however, that such tax credit shall be further subject to the following conditions and40
limitations:41
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(1) The tax credit allowed by this Code section shall only be claimed for the taxable year42
in which the eligible retailer is placed in service;43
(2) In no event shall the amount of the tax credit allowed by this Code section for a44
taxable year exceed the taxpayer's liability for such taxes. Any unused credit amount45
shall be allowed to be carried forward for five years from the close of the taxable year in46
which the eligible retailer is placed in service. No such credit shall be allowed the47
taxpayer against prior years' tax liability; and48
(3) To claim a credit allowed by this Code section, the taxpayer shall provide any49
information required by the department. Every taxpayer claiming a credit under this50
Code section shall maintain and make available for inspection by the department any51
records that either entity considers necessary to determine and verify the amount of the52
credit to which the taxpayer is entitled. The burden of proving eligibility for a credit and53
the amount of the credit rests upon the taxpayer, and no credit shall be allowed to a54
taxpayer that fails to maintain adequate records or to make them available for inspection.55
(c) The commissioner shall promulgate any rules and regulations necessary to implement56
and administer this Code section. Reserved."57
SECTION 3.58
All laws and parts of laws in conflict with this Act are repealed.59
H. B. 21
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